I need some explaination please

Belk Corporation's balance sheet appears below: Picture The net income for the year was $126. Cash dividends were $21. The company did not dispose of any property, plant, and equipment, issue any bonds payable, or repurchase any of its own common stock during the year. Required: Prepare a statement of cash flows in good form using the indirect method.

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Solution:

Net Income $ 126

Add: Inventory Decrease 4

Add: Accounts Receivables 4

Add: Accred Liabilities 1

Add: Depreciation & Amortize 3

Total Current Assets = $ 136

Less: Decrease Current Liabilities 3

Total Value after Liabilities = $ 133

Add: Loss on Non Current Assets 110

Less: Non Cunrrent income 16

Net Income = 227

Comparative Balance Sheet Ending Begning Balance Balance Assets Cash and cash equivalents Accounts receivable Inventory.... Property, plant and equipment $ 27 30 65 500 178 $444 $ 29 26 61 390 160 $346 uipment. Total assets Liabilities and stockholders' equity Accounts payabe Bonds payable Common stock. Retained earnings Total liabilities and stockholders' equity.... $46 23 46 78 34 217 $444 $43 24 47 90 30 112 $346